R. Stetson contributed $14,000 in cash plus office equipment valued at $7,000 to the SJ Partnership. The journal entry to record the transaction for the partnership is: Debit Cash $14,000; debit Office Equipment $7,000; credit SJ Partnership, Capital $21,000. O Debit R. Stetson, Capital $21,000; credit SJ Partnership, Capital $21,000. Debit Cash $14,000; debit office Equipment $7,000; credit R Stetson, Capital $21,000. O DebitsJ Partnership $21,000; credit R. Stetson, Capital s21,000. O Debit Cash $14,000; debit office Equipment $7,000; credit common stock s21,000